Germany Enacts a Law to Amend its GMT Law for June 2024 and January 2025 OECD Guidance
On December 23, 2025, Germany enacted a law to amend the Minimum Tax Act. This follows the two previous discussion drafts and now includes the January 2025 OECD Administrative Guidance and DAC9 amendments.
Austria Issues 2025 Tax Amendment Act to Include OECD Administrative Guidance Updates
On December 23, 2025, Austria published the Tax Amendment Act 2025 in its Official Gazette. This includes amendments to aspects of the December 2023, June 2024 and January 2025 OECD Administrative Guidance, as well as DAC 9 implementation.
Dutch 2025 Year End Decree Includes Amendments for OECD Administrative Guidance
Part III of the Dutch Year-End Decree 2025 (published in the Official Gazette on December 23, 2025) amends the Minimum Tax Executive Decree 2024 for aspects of the December 2023, June 2024, and January 2025 OECD Administrative Guidance.
Singapore Issues Update on Pillar 2 Registration
On December 30, 2025, IRAS issued further details on the Pillar 2 registration process. The registration portal is to be open from May 2026, however, a draft registration form and explanatory notes have been issued.
Turkey Issues a Communique for Detailed Pillar 2 Implementation
On December 26, 2025, Turkey published the Communique on the Minimum Tax Law. Whilst Turkey has enacted its Minimum Tax Law, a lot of the detailed application of the GloBE rules was left to a further Regulation. This Communique therefore provides for the detailed rules for the implementation of the GloBE rules in Turkey.
Denmark Issues amendments to Pillar 2 Law and a GIR Regulation
On December 19, 2025, the Danish Official Gazette published an Executive Order providing for GIR information reporting requirements and on December 17, 2025, the Danish Official Gazette published Law No. 1643 to amend the Minimum Tax Act.
Liechtenstein Gazettes amendments to the Pillar 2 Law and Regulation
On December 23, 2025, Liechtenstein’s Official Gazette included amendments to the Pillar 2 law and regulation to implement domestically the OECD provisions for the exchange of information in the GloBE Information Return (GIR) under the multilateral agreement between competent authorities on the exchange of GloBE information (GIR MCAA).
Ireland Extends Pillar 2 Registration Deadline
On December 18, 2025, the Irish Revenue issued Revenue eBrief No. 244/25 which provides for an extension in the Pillar 2 registration deadline to February 28, 2026 (from December 31, 2025).
GloBE Country Guide: Denmark
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Denmark for accounting periods beginning on or after 31 December, 2023. Updated for the final law enacted on December 12, 2023 and the Draft Law of April 30, 2024.
Luxembourg Enacts a Law to Implement January 2025 OECD Administrative Guidance and EU DAC 9
On December 19, 2025, the Luxembourg Official Gazette published:
– a law to amend its Minimum Tax Law to provide for the January 2025 OECD Administrative Guidance and the EU DAC 9 GIR filing requirements: and
– a Grand Ducal Regulation which includes the format of the GIR
